of September 12, 2025 No. 492
About approval of the list of the states with the preferential taxation
According to Item 3 of article 20 of the Tax Code of the Republic of Kazakhstan I ORDER:
1. Approve the list of the states with the preferential taxation according to appendix 1 to this order.
2. Recognize invalid some orders of the Ministry of Finance of the Republic of Kazakhstan according to appendix 2 to this order.
3. To provide to department of the tax and customs legislation of the Ministry of Finance of the Republic of Kazakhstan in the procedure established by the legislation of the Republic of Kazakhstan:
1) state registration of this order in the Ministry of Justice of the Republic of Kazakhstan;
2) placement of this order on Internet resource of the Ministry of Finance of the Republic of Kazakhstan after its official publication;
3) within ten working days after state registration of this order in the Ministry of Justice of the Republic of Kazakhstan submission to Department of legal service of the Ministry of Finance of the Republic of Kazakhstan of data on execution of the actions provided by subitems 1) and 2) of this Item.
4. This order becomes effective since January 1, 2026 and is subject to official publication.
Minister of Finance of the Republic of Kazakhstan
M. Takiyev
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It is approved Ministry of Foreign Affairs of the Republic of Kazakhstan |
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It is approved Ministry of national economy of the Republic of Kazakhstan |
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Appendix 1
to the Order of the Minister of Finance of the Republic of Kazakhstan of September 12, 2025 No. 492
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